上市公司股票期权动因研究——国外文献述评与启示

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摘要文章对上市公司实施股票期权动因的国外有关文献进行了回顾和梳理,发现上市公司实施股票期权激励有外部环境、公司治理和公司特征动因。我国上市公司股票期权激励的动因和行为还有待于更深入的研究,国外的研究成果对促进我国上市公司实施股票期权激励提供了很好的借鉴。

作者刘向伟李朝晖

机构地区中央财经大学会计学院内蒙古大学经济管理学院

出处《现代管理科学》 CSSCI 2011年第12期76-78,共3页 Modern Management Science

关键词股票期权动因委托代理

参考文献11

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现代管理科学

2011年第12期

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